FL DOR – Prosecuting Criminally Based on IRS 1099 Data February 6, 2020

Business owners and managers are required to collect and remit sales tax for transactions subject to sales tax in Florida. We routinely hear from business owners who are behind in sales tax. This ...

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FL TAX LEGISLATURE TARGETS UBER-LYFT January 29, 2020

The ride sharing industry has taken the world by storm since 2009 when UBER started the concept of “ride sharing services” to compete with the taxi industry. Lyft joined the industry in 2012, creating ...

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FL Sales Tax Exemption: Solar Energy Systems January 22, 2020

Florida is moving towards being as eco-friendly as possible. With this in mind, the state will exempt from sales and use tax solar energy systems as well as a part of such a system. Based on the ...

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FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES January 16, 2020

The food and grocery delivery service industry in Florida should be holding their collective breath right now because they just might be handed a huge victory in the latest sales tax legislation. ...

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FLORIDA SALES AND USE TAX ON MACHINERY January 15, 2020

In Florida, the purchase of machinery and equipment is usually subject to sales or use tax. However, there may be exceptions (called exemptions) that allow a purchaser not to pay sales or use tax on ...

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FL Sales Tax Exemption: Transient Rentals Over 6 Months January 12, 2020

In Florida, the rental or lease of any living or sleeping quarters is subject to sales tax. This includes hotels, apartments, roominghouses, tourist/trailer camps, mobile home parks, recreational ...

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New Taxpayer Favorable Doc Stamp Case - Part II January 9, 2020

Considering “consideration” in taxing mortgages, notes and other financial instruments, Part II. [i] Examining the decisions in 1701 Collins Miami Owner, LLC v Department of Revenue , Case Nos. ...

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FLORIDA SALES TAX RATE ON COMMERCIAL RENT 2020 January 6, 2020

Florida is the only state in the nation that subjects commercial rent to sales tax, which puts Florida at a competitive disadvantage when trying to get major businesses to locate in Florida. There has ...

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FLORIDA SALES TAX ON ONLINE PURCHASES December 28, 2019

Have you heard someone say " If I make a purchase online, I do not have to pay Florida sales tax ." Or what about " if I make a sale online, I do not have to collect Florida sales tax." These ...

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ANALYSIS OF FLORIDA ECONOMIC NEXUS BILLS December 20, 2019

There are two bills before the Florida legislature concerning economic nexus and marketplace facilitator laws that would require out-of-state sellers to collect sales tax on sales into Florida or the ...

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FL Tax Alert - New Taxpayer Favorable Doc Stamp Case December 18, 2019

Considering “consideration” in taxing mortgages, notes and other financial instruments [i] Part I History and focus of the tax Florida imposes a tax on most real estate conveyances. Generally, it is ...

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New Florida Economic Nexus Legislation December 18, 2019

Florida is one of the last states to adopt economic nexus sales and use tax laws after the landmark Wayfair case that came down in June 2018. Prior to the Wayfair case, states could only require ...

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FL DOR TARGETS RESTAURANTS FOR SALES TAX AUDITS December 1, 2019

The Florida Department of Revenue often engages in what they have politely coined “campaigns.” A “campaign” really means that they will be conducting a disproportionate number of audits in a ...

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